D_IMPLCT_FNNCL_LSS

Where, for [simple_tooltip content='FNNCL_LSS; As defined in point 5(134) to (135) of Annex A to Regulation (EU) No 549/2013. Under IFRS or compatible National GAAP, it corresponds to finance lease as defined in IAS 17.']Financial leases[/simple_tooltip]:

– [simple_tooltip content='CNNCTD_FCTRNG_ID; An identifier to establish the relation with the factoring operation. This variable contains the Instrument unique identifier of the related factoring operation (i.e. the instance of the cube Factoring)']Connected factoring operation identifier[/simple_tooltip] is by default null
– [simple_tooltip content='IS_CRDT_LN_OTHR_RV_CRDT; As defined in Regulation 2016/867 of the European Central Bank (ECB/2016/13), Annex IV.']Is credit line other than revolving credit[/simple_tooltip] is by default Not applicable (0)
– [simple_tooltip content='RPYMNT_RGHTS; Classification of credit exposures according to the creditors rights to claim the repayment of the exposure. On domand or at short notice']Repayment rights[/simple_tooltip] is by default [simple_tooltip content='Instruments subject to repayment rights other than on demand or at short notice.']Other (2)[/simple_tooltip]
– [simple_tooltip content='IS_RVLVNG_LN; As defined in Regulation (EU) No 1071/2013, Annex II, Part 2.']Is revolving loan[/simple_tooltip] is by default Not applicable (0)
– [simple_tooltip content='SBRDNTD_DBT; Identification of subordinated debt. Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans) have been satisfied.']Subordinated debt[/simple_tooltip] is by default [simple_tooltip content='The instrument is not a subordinated debt in accordance with the Table in Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33).']Non-subordinated debt (2)[/simple_tooltip]
– [simple_tooltip content='TYP_INSTRMNT; Classification of the instrument according to the type of contractual terms agreed between the parties.']Type of instrument[/simple_tooltip] is Finance leases (80)

Scheme dependencies:

Transformation Scheme ID

D_IMPLCT_FNNCL_LSS

Description

Derivation of the variables with implict value for “Financial leases”

Classification

Phase Type Subtype Related entity
Preparation Derivation Implicit LN

Natural language

Where, for Financial leases:

Connected factoring operation identifier is by default null
Is credit line other than revolving credit is by default Not applicable (0)
Repayment rights is by default Other (2)
Is revolving loan is by default Not applicable (0)
Subordinated debt is by default Non-subordinated debt (2)
Type of instrument is Finance leases (80)

Scheme dependencies:

VTL Syntax

0 FNNCL_LSS_E := FNNCL_LSS [calc null as "CNNCTD_FCTRNG_ID"];
1 FNNCL_LSS_E := FNNCL_LSS_E [calc "0" as "IS_CRDT_LN_OTHR_RV_CRDT"];
2 FNNCL_LSS_E := FNNCL_LSS_E [calc "2" as "RPYMNT_RGHTS"];
3 FNNCL_LSS_E := FNNCL_LSS_E [calc "0" as "IS_RVLVNG_LN"];
4 FNNCL_LSS_E := FNNCL_LSS_E [calc "2" as "SBRDNTD_DBT"];
5 FNNCL_LSS_E := FNNCL_LSS_E [calc "80" as "TYP_INSTRMNT"];